本文所讨论的会计管理体制 ,是指国家为确保会计信息质量而对会计人员和会计活动等进行组织和管理的有关体系和制度的总和。其目标是确保会计信息的质量 ,使会计信息质量能够满足相关方决策和管理的需要 ;其管理主体 ,既包括政府的财政部门 ,也包括政府的证券监管等其他相关部 The accounting management system discussed in this article refers to the summation of relevant systems and systems that the state organizes and manages accountants and accounting activities in order to ensure the quality of accounting information. Its goal is to ensure the quality of accounting information so that the quality of accounting information can meet the needs of decision-making and management of related parties. Its management body includes not only the government’s financial department but also other relevant departments such as the government’s securities regulatory department